THE REFERENCE VALUE : new form of calculationof the taxes in the transfer of real estate imposed in the Law 11/2021 of July 9, to take into account as minimum value of the base of the different taxes to pay as a consequence of the legal operation that is carried out.
It has entered into force in 2022.
It affects the sales, inheritances, donations and patrimony.
As for the Wealth tax it will only affect the goods acquired from January 1, 2022, not the pre-existing patrimony.
